2015 (7) TMI 792

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..... rar Service and Computer Networking Service both are specifically covered in the definition itself. Both the lower authorities have confused the service received relating to Computer Networking Service to be the Cable Operator Service. He draws my attention to the work order wherein the scope of work clearly shows that the responsibility of vendor is for network cabling and shifting of the server .....

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..... cates, for the Appellant. Shri N. Jagdish, AR, for the Respondent. ORDER The issue involved is denial of Cenvat credit of ₹ 34,215/- being the Cenvat credit availed during the period from November 2010 to September, 2011. Since issues involved falls within a narrow compass, pre-deposit is waived and appeal is taken up for final decision. 2. Credit has been denied on the grou .....

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..... shifting of the server at MRPL, Mumbai. The work order shows that what is being talked about is Computer Networking Service and not the Cable Operator Service as understood in relation to TV. As regards R T Service it has been considered as Research Trial Service. The Commissioner has disallowed the credit on the ground that sufficient evidence has not been produced even if the claim is made u .....

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